An introduction to the federal tax system primarily as it applies to individuals, concentrating on the determination of gross income, gain and loss, deductions, tax credits and other current facets of calculating tax liability, as well as practical exposure to various types of tax planning problems. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, ACCT 3311 and upper division standing. Fee: $15. Offered: Fall.

This course is designed to provide a basic understanding of financial theory and practices in accounting and finance. It will provide an overview of financial/managerial accounting principles and finance concepts for managerial use and provide an emphasis on practical applications for decision making purposes. This course may not be taken for academic credit for accounting or business majors within the School of Business and Leadership. Fee: $30. Offered: Spring.

Conceptual foundations and practice of auditing emphasized, with a special emphasis on e-business auditing. Included will be a study of the audit function within an organization as it pertains to e-business; the computer control framework that should exist in an organization at the management and applications systems level; the extent and scope of testing (including techniques of evidence collection as well as usage of generalized audit software); and how the evidence collected can be evaluated. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, CISS 1310, ACCT 3319, ACCT 4314. Fee: $15.

An examination and analysis of the current issues and trends associated in the field of accounting. Included will be analysis of current trends in the areas of financial accounting and reporting, governmental accounting and managerial accounting. Also included will be recently adopted, as well as proposed, accounting standards related to the accounting profession. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, ACCT 3311, ACCT 3312 and discipline approval. This course is required of all students seeking to meet the prerequisites for sitting for the CPA examination. Fee: $15.

ACCT 4319 - ISSUES IN ACCOUNTING (3 Credits)

A course consisting of a concentration centered on a specific area(s) in accounting. Included will be analysis, concentration and presentation in such areas as taxation, auditing, international, legal and ethical issues facing the accounting profession. The course will also include recently adopted regulations impacting the specific area(s) under study. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, ACCT 3311, ACCT 3312 and discipline approval. This course is required of all students seeking to meet the prerequisite for sitting for the CPA examination. Fee: $15.